Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.

1 General news

  • OTS – aspects of complexity in the tax system
  • Scottish Income Tax
  • Legislating for the UK's withdrawal from the EU

2 Private client

  • Lifetime ISA

3 Trust, estates and IHT

  • Ability of executors to act for the deceased for self-assessment claims

4 Business tax

  • Closure notices concerning an enquiry into a partnership incentive plan
  • Unrelieved advance corporation tax
  • Country-by-country reporting


  • VAT refunds to Museums & Galleries
  • VAT – historical bad debt relief claims

6 And finally

Read this week's Tax update

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.